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James v. Comm'r of Internal Revenue

United States Tax Court
Mar 20, 2023
No. 20848-22S (U.S.T.C. Mar. 20, 2023)

Opinion

20848-22S

03-20-2023

HERBERT JAMES & LAURA JAMES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge.

Because the petition has not been ratified after the Court provided an opportunity to do so, it is

ORDERED that this case is dismissed for lack of jurisdiction.

The Court, on its own motion, will consider reinstating the case if as previously directed the petition is ratified within 30 days from the date of service of this order.


Summaries of

James v. Comm'r of Internal Revenue

United States Tax Court
Mar 20, 2023
No. 20848-22S (U.S.T.C. Mar. 20, 2023)
Case details for

James v. Comm'r of Internal Revenue

Case Details

Full title:HERBERT JAMES & LAURA JAMES, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 20, 2023

Citations

No. 20848-22S (U.S.T.C. Mar. 20, 2023)